- Auditing has an element of control and an element of support
In our auditing work we look beyond the figures. Our approach is dialogue-oriented. We see the people behind the figures. We do not only “crunch” numbers, we also consider organisational structures and personal relations. Auditors are neither tax inspectors nor just consultants. In the audit process we keep the balance between control and support.
- Auditing has a conservative and a progressive element
Auditing is oriented at the past and at the future. Auditing includes an element of analysis, which may lead to questions of what could be done. Audit includes also the assessment of frameworks, and this can result in self-reflection and in the development of new indicators.
- Audit has an element of experience and of interaction Professional judgment, which is based on auditing standards and on experience, is a cornerstone of auditing. On the other side interaction with clients means also entering into something new, which is not foreseeable. The communication between auditor and auditee is an integral part of the audit process.
- Audit has an element of truthfulness and of faithfulness
We are committed to the uncompromising truth. However, the focus is not on fault-finding, but on path-finding. Auditing can contribute to capacity building in financial management. Faithfulness also means that auditors are sensitive to the effects of auditing and their impact on the client.
- Audit has an element of confirmation and critics
A positive audit result adds credibility to the financial statements and confirms that the information needs of the users are satisfactorily respected. However, auditing is not finished with confirmation; at the same time it is necessary to raise awareness for hidden problems, to stimulate discussion in the ranks of decision makers.
We are committed to further developing auditing as an international profession. In cross-border accounting we explore the intercultural dimensions of financial reporting. In our understanding accounting and auditing are a service to human needs.